G.S.R. 1388(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 2/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 674(E), dated the 28th June, 2017, namely:-

In the said notification, –

(1) in the Schedule,

(i) for S. Nos. 8 and 9 and the entries relating thereto, the following shall be substituted, namely: –

“8

0203,

0204,

0205,

0206,

0207,

0208,

0209

All goods, fresh or chilled

9

0202,

0203,

0204,

0205,

0206,

0207,

0208,

0209,

0210

All goods [other than fresh or chilled] other than those put up in unit container and, ‑

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ]”;

(ii) Nos. 10,11,12,13,14,15,16,17 and the entries thereof shall be omitted;

(iii) for S. Nos. 21 and 22 and the entries relating thereto, the following shall be substituted, namely: –

“21

0304, 0306, 0307, 0308

All goods, fresh or chilled

22

0303,

0304,

0305,

0306,

0307,

0308

All goods [other than fresh or chilled] and other than those put up in unit container and, ‑

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ]” ;

(iv) Nos 23,24 and the entries thereof shall be omitted;

(v) after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“30A

0504

All goods, fresh or chilled

30B

0504

All goods [other than fresh or chilled] other than those put up in unit container and, ‑

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ]” ;

(vi) after S. No. 43 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“43A

0710

Vegetables (uncooked or cooked by steaming or boiling in water), frozen, other than those put up in unit container and, –

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I] ;

(vii) in S. No. 46, in column (3), for the words “fresh or chilled” the words “fresh or chilled, dried” shall be substituted;

(viii) after S. No. 46 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –

“46A

0714

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets other than those put up in unit container and, ‑

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I]

46B

08

Dried makhana, whether or not shelled or peeled [other than those put up in unit container and,‑

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I]”;

(ix) in S. No. 77, in the entry in column (3), for the words “Flour of potatoes” the words “Flour, powder, flakes, granules or pellets of potatoes”, shall be substituted;

(x) after S. No. 78 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“78A

1106 10 10

Guar meal” ;

(xi) after S. No. 87 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“87A

1210 10 00

Hop cones, neither ground nor powdered nor in the form of pellets” ;

(xii) after S. No. 93 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“93A

1404 90 60

coconut shell, unworked”;

(xiii) in S. No. 94, for the entry in column 3, the entry “Jaggery of all types including Cane Jaggery (gur), Pal myra Jaggery; Khandsari Sugar” shalI be substituted;